REGISTERED NUMBER: 04335740 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

INGENIA SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

9

DIRECTOR:

S P Smith

REGISTERED OFFICE:

Linden House

Linden Close

Tunbridge Wells

Kent

TN4 8HH

REGISTERED NUMBER:

04335740 (England and Wales)

ACCOUNTANTS:

BSR Bespoke Chartered Accountants

Linden House

Linden Close

Tunbridge Wells

Kent

TN4 8HH

FIXED ASSETS

Tangible assets

4

90,994

107,724

Investments

5

100

100

91,094

107,824

CURRENT ASSETS

Stocks and Work in Progress

117,638

100,694

Debtors

6

280,461

688,415

Cash at bank

211,724

411,816

609,823

1,200,925

CREDITORS

Amounts falling due within one year

7

446,688

670,154

NET CURRENT ASSETS

163,135

530,771

TOTAL ASSETS LESS CURRENT LIABILITIES

254,229

638,595

CREDITORS

Amounts falling due after more than one year

8

-

(5,487

)

PROVISIONS FOR LIABILITIES

(20,635

)

(24,428

)

NET ASSETS

233,594

608,680

CAPITAL AND RESERVES

Called up share capital

15,800

15,800

Share premium

6,073

6,073

Retained earnings

211,721

586,807

SHAREHOLDERS' FUNDS

233,594

608,680

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 December 2025 and were signed by:

S P Smith - Director

1.	STATUTORY INFORMATION

Ingenia Solutions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Ingenia Solutions Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Revenue is recognised when it is probable that future economic benefits will flow to the company from the provision of construction contracts and is measured as the fair value of consideration which the company expects to receive from those transactions. Revenue is recognised as control of the goods is passed over to the customer. Where the normal criteria for the recognition of revenue are not met or are varied, then revenue is recognised at the point when control has passed to the customer which could be when legal title has passed to the customer or when the business has a right to payment such as on completion of work or when cash payment has been made to the company. Revenue is recognised net of returns and of trade discounts and is shown exclusive of value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

15% on reducing balance

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks and work in progress

These are valued at the lower of cost and net realisable value.

Financial instruments

The company enters into basic financial instruments that give rise to financial assets and financial liabilities including trade and other debtors, trade and other creditors, bank and other borrowings and investments in non puttable equity instruments.

Debt instruments which are not payable or receivable within one year are initially accounted for at the transaction price and are subsequently accounted for at amortised cost using the effective interest method. Debt instruments payable and receivable within one year are measured at their undiscounted cash amounts. Where the debt instruments are treated as a financing transaction, then the financial asset or liability is measured at the present value of future cash flows based on a market rate of interest.

Equity instruments are accounted for at transaction price unless they can be accounted for at fair value based on a readily available transaction price. Alternatively, equity instruments are subsequently accounted for at cost less impairment where no fair value can be reasonably obtained.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Deferred tax

Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

64,519

139,811

7,779

33,546

245,655

Additions

-

-

141

-

141

At 31 March 2025

64,519

139,811

7,920

33,546

245,796

DEPRECIATION

At 1 April 2024

43,679

54,099

7,494

32,659

137,931

Charge for year

3,127

12,857

107

780

16,871

At 31 March 2025

46,806

66,956

7,601

33,439

154,802

NET BOOK VALUE

At 31 March 2025

17,713

72,855

319

107

90,994

At 31 March 2024

20,840

85,712

285

887

107,724

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 April 2024

94,336

Transfer to ownership

(57,519

)

At 31 March 2025

36,817

DEPRECIATION

At 1 April 2024

32,413

Charge for year

3,991

Transfer to ownership

(22,197

)

At 31 March 2025

14,207

NET BOOK VALUE

At 31 March 2025

22,610

At 31 March 2024

61,923

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

and 31 March 2025

100

NET BOOK VALUE

At 31 March 2025

100

At 31 March 2024

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

31,213

371,805

Other debtors

9,500

9,500

Directors loan accounts

36,333

254,579

VAT

36,156

32,714

Prepayments and accrued income

167,259

19,817

280,461

688,415

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts (see note 9)

5,487

19,073

Trade creditors

177,399

193,182

Amounts owed to group undertakings

30,000

-

Corporation tax

5,084

159,834

Social security and other taxes

12,286

9,177

Other creditors

46,482

2,161

Accruals and deferred income

169,950

286,727

446,688

670,154

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts (see note 9)

-

5,487

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.3.25

31.3.24

£

£

Net obligations repayable:

Within one year

5,487

19,073

Between one and five years

-

5,487

5,487

24,560

Non-cancellable

operating leases

31.3.25

31.3.24

£

£

Within one year

56,975

56,975

Between one and five years

37,983

94,958

94,958

151,933

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

S P Smith

Balance outstanding at start of year

254,579

59,946

Amounts advanced

38,211

254,579

Amounts repaid

(256,457

)

(59,946

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

36,333

254,579

The loans are repayable within 9 months of the balance sheet date. The company charges interest at the statutory rate on all loans in excess of £10,000.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S P Smith.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ingenia Solutions Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Ingenia Solutions Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ingenia Solutions Limited and state those matters that we have agreed to state to the director of Ingenia Solutions Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ingenia Solutions Limited and its director for our work or for this report.

It is your duty to ensure that Ingenia Solutions Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ingenia Solutions Limited. You consider that Ingenia Solutions Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ingenia Solutions Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

BSR Bespoke Chartered Accountants

Linden House

Linden Close

Tunbridge Wells

Kent

TN4 8HH

22 December 2025